(3)Every Income-tax Officer [or Assistant Commissioner] [Inserted and Substituted by Act 32 of 1994, Section 56 (w.e.f. 1-6-1994). ] employed in the execution of this Act shall observe and follow the orders, instructions and directions issued for his guidance by the [Director] [Inserted and Substituted by Act 32 of 1994, Section 56 (w.e.f. 1-6-1994) ]or by the Commissioner or by the [Additional Commissioner of Income-tax or the Deputy Commissioner] [Inserted and Substituted by Act 32 of 1994, Section 56 (w.e.f. 1-6-1994) ]within whose jurisdiction he performs his functions.
